Since October 1, 2015, the technology transfer income obtained by resident enterprises nationwide from the transfer of non-exclusive license rights for more than 5 years shall be included in the scope of technology transfer income that enjoys corporate income tax preferential treatment.
The part of the annual technology transfer income of a resident enterprise not exceeding 5 million yuan is exempt from corporate income tax; the part exceeding 5 million yuan is levied with half the corporate income tax
Located in a certain city A manufacturing company obtained from its accounting in 2017 a main business income of 680 million yuan, other business income of 60 million yuan, and non-operating income of 45 million yuan. The main business cost that should be deducted was 420 million yuan, and other business costs were 35 million yuan. The external expenditure was 32 million yuan, and the total profit for the year was 26 million yuan.
Among them: other business income includes technology transfer income of 23 million yuan, and the corresponding costs and taxes for this income total 14 million yuan. Requirement: Calculate the tax adjustment for technology transfer income
Income from technology transfer 23-1400=9 million yuan
The tax on income from technology transfer is reduced by 50200=7 million yuan (taxes exceeding 5 million yuan are halved)
Extended information
1. Starting from October 1, 2015, the technology transfer income obtained by resident enterprises nationwide from the transfer of non-exclusive license rights for more than 5 years (inclusive, the same below) shall be included in the enjoying enterprises Scope of technology transfer income subject to income tax benefits.
The portion of the annual technology transfer income of resident enterprises that does not exceed 5 million yuan is exempt from corporate income tax; the portion exceeding 5 million yuan is levied with a half reduction in corporate income tax.
The so-called technologies include patents (including national defense patents), computer software copyrights, exclusive rights to integrated circuit layout designs, new plant variety rights, new biomedical varieties, and those determined by the Ministry of Finance and the State Administration of Taxation. Other technologies.
2. The transfer of technology by an enterprise with non-exclusive license rights for more than five years is limited to the technology for which it has ownership rights. The ownership of technology ownership shall be determined by the administrative department of the State Council.
The ownership of computer software copyright is determined by the National Copyright Office; the exclusive right of integrated circuit layout design is determined by the State Intellectual Property Office; the ownership of new plant variety rights is determined by the Ministry of Agriculture; the ownership of new biomedical varieties is determined The ownership shall be determined by the State Food and Drug Administration.
3. Income from technology transfer of qualified non-exclusive license rights for more than 5 years shall be calculated according to the following method:
Income from technology transfer = technology transfer income - amortization expense of intangible assets - Related taxes and fees - apportionable period expenses
Technology transfer income refers to the price received by the transferor after the transferor performs the technology transfer contract, excluding non-technical income from the sale or transfer of equipment, instruments, parts, raw materials and other non-technical income.
State Administration of Taxation—Relevant Issues Regarding Corporate Income Tax on Income from Technology Transfer of Licensed Use Rights